Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 101'400
Direct Federal Tax
- CHF 1'977
Cantonal tax
- CHF 6'358
Communal tax
- CHF 8'150
Church tax
- CHF 1'387
Contributions to OASI, DI, APG
- CHF 5'374
Unemployment insurance
- CHF 1'115
Non-occupational Accident Insurance
- CHF 406
Pension fund contributions
- CHF 3'585
Total tax
- CHF 28'351
Net pay
* CHF 73'049
Marginal tax rate
38.8%
Average tax rate
28.0%
72.0%
Net pay
28.0%
Total tax
Total tax
Net pay
The Taxberg
CHF 73'049
Net pay
CHF 19'033
Tax the employer pays
CHF 28'351
Tax you pay
Total tax paid
CHF 47'385
Did you know your employer also pays tax on your salary? It costs the employer CHF 19'033 to pay you CHF 101'400. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.67 goes to the government.
Real tax rate
39.3%
So, with you and the employer both paying tax, what used to be a 28% tax rate now rises to 39.3%, meaning your real tax rate is actually 11.3% higher than what it seemed at first.
Summary
If you make CHF 101'400 a year living in the region of St. Gallen, Switzerland, you will be taxed CHF 28'351. That means that your net pay will be CHF 73'049 per year, or CHF 6'087 per month. Your average tax rate is 28.0% and your marginal tax rate is 38.8%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 38.82, hence, your net pay will only increase by CHF 61.18.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 612 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'059 of net incomes.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 88'218
13.0%
1
Hungary
CHF 82'641
18.5%
2
Ukraine
CHF 81'627
19.5%
3
Switzerland
CHF 77'335
23.7%
4
Czech Republic
CHF 77'147
23.9%
5
United Kingdom
CHF 67'968
33.0%
6
France
CHF 67'538
33.4%
7
Norway
CHF 65'209
35.7%
8
Spain
CHF 64'269
36.6%
9
Denmark
CHF 63'310
37.6%
10
Austria
CHF 61'869
39.0%
11
Ireland
CHF 61'731
39.1%
12
Poland
CHF 60'792
40.1%
13
Romania
CHF 59'319
41.5%
14
Netherlands
CHF 59'297
41.5%
15
Sweden
CHF 59'123
41.7%
16
Greece
CHF 58'596
42.2%
17
Luxembourg
CHF 56'902
43.9%
18
Germany
CHF 55'307
45.5%
19
Italy
CHF 52'421
48.3%
20
Finland
CHF 50'833
49.9%
21
Portugal
CHF 46'918
53.7%
22
Belgium
CHF 42'694
57.9%
23
Show more
North America
Country 
Net pay
Average tax
Rank
USA
CHF 71'522
29.5%
1
Canada
CHF 65'690
35.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 87'055
14.2%
1
Kazakhstan
CHF 85'265
15.9%
2
Singapore
CHF 83'321
17.8%
3
Taiwan
CHF 80'368
20.7%
4
China
CHF 77'148
23.9%
5
Thailand
CHF 76'781
24.3%
6
South Korea
CHF 72'396
28.6%
7
Indonesia
CHF 71'822
29.2%
8
New Zealand
CHF 71'241
29.7%
9
Australia
CHF 70'478
30.5%
10
Japan
CHF 69'910
31.1%
11
Pakistan
CHF 69'850
31.1%
12
Philippines
CHF 68'789
32.2%
13
Malaysia
CHF 68'769
32.2%
14
Vietnam
CHF 67'356
33.6%
15
India
CHF 56'675
44.1%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 90'431
10.8%
1
Costa Rica
CHF 77'936
23.1%
2
Chile
CHF 77'296
23.8%
3
Colombia
CHF 74'434
26.6%
4
Uruguay
CHF 74'306
26.7%
5
Brazil
CHF 74'010
27.0%
6
Panama
CHF 73'546
27.5%
7
Puerto Rico
CHF 71'649
29.3%
8
Ecuador
CHF 69'864
31.1%
9
Mexico
CHF 69'492
31.5%
10
Peru
CHF 69'053
31.9%
11
Argentina
CHF 65'904
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 73'921
27.1%
1
Kenya
CHF 71'426
29.6%
2
Nigeria
CHF 69'082
31.9%
3
Ivory Coast
CHF 68'138
32.8%
4
Ghana
CHF 67'954
33.0%
5
Mozambique
CHF 67'858
33.1%
6
South Africa
CHF 64'532
36.4%
7
Morocco
CHF 63'437
37.4%
8
Cameroon
CHF 62'823
38.0%
9
Zambia
CHF 62'618
38.3%
10
Senegal
CHF 61'847
39.0%
11
Uganda
CHF 58'916
41.9%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 96'330
5.0%
1
Qatar
CHF 96'330
5.0%
2
Bahrain
CHF 93'288
8.0%
3
Oman
CHF 93'288
8.0%
4
Kuwait
CHF 92'053
9.2%
5
Saudi Arabia
CHF 91'260
10.0%
6
Egypt
CHF 76'293
24.8%
7
Lebanon
CHF 76'217
24.8%
8
Israel
CHF 68'220
32.7%
9
Turkey
CHF 59'225
41.6%
10
Show more
NOTE* Withholding is calculated based on the St. Gallen tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.